Suffolk County Federal Savings & Loan Ass'n v. Bragalini

This proceeding under article 78 of the Civil Practice Act, transferred to this court by order of Judge Els-worth, for review and determination of the State Tax Commission confirming the Nassau County Clerk’s imposition of a mortgage recording tax pursuant to section 253 of the Tax Law and to direct the County Clerk to refund the said $100 tax paid under protest.

The petition recites these pertinent facts:

a. Gene Williams (not a party here) executed and delivered to petitioner herein a bond and mortgage in the amount of $20,000 which was recorded in the Nassau County Clerk’s office.

b. A…